Legal Opinion

Dalton Cooper, Inc. v. United States

United States Customs Court

Decided December 4, 1958No. C. D. 2051PublishedCited by 18 opinions

1Opinion of the Court

RichaedsoN, Judge:

This case consists of 25 consolidated protests against tbe classification of settled lime juice and filtered lime juice, which has been treated with sulphur dioxide, under the provisions of paragraph 806 (a) of 19 U. S. C. section 1001 (paragraph 806 (a) of the Tariff Act of 1930), as modified by T. D. 49753, as fruit juices, not specially provided for, containing less than one-half of 1 per centum of alcohol; and the assessment of the merchandise at 35 cents per gallon or, where entry was made after January 1, 1948, under that para^aph, as modified by T. D. 51802, at 20…

2Cases cited5 opinions

  1. Kahlen v. United StatesCourt of Customs and Patent Appeals · 1911
  2. Walker Services v. United StatesUnited States Customs Court · 1952
  3. Protest 946220-G of J. P. W. Von Laer Co.United States Customs Court · 1942
  4. Walker Services v. United StatesUnited States Customs Court · 1948
  5. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1954

3Cited by18 opinions

  1. Heublein, Inc. v. United StatesUnited States Customs Court · 1963
  2. Citrus & Allied Essential Oils Co. v. United StatesUnited States Customs Court · 1959
  3. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1959
  4. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1961
  5. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1959

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